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Auditing Theory and Practice - AUE2601

Advanced Certificate,Under Graduate Degree,Diploma Semester module NQF level: 6 Credits: 12
Module presented in English Module presented online
Pre-requisite: FAC1502 & AUE1601(except for qualification code 90017) Co-requisite: FAC1502 & AUE1601
Purpose: This module is intended for trainee auditors or related fields for example people who are interested in qualifying as registered accountants and auditors to develop the necessary basic competencies. The purpose of this module is to provide students with sound knowledge and skills in auditing theory and practice, which includes basic auditing concepts, statutory requirements, guidelines and auditing standards. Students credited with this module will be equipped with solid theoretical knowledge of the auditing concepts, are able to apply their knowledge of the role, duties and responsibilities of the external auditor; as well as apply the International Standards on Auditing and International Standards on Review Engagements in the statutory audit or review of an ordinary company trading in goods and services.